Name: Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership (en Inglés)
Price: 3054.06 MXN
Availability: InStock
Author: Navisotschnigg, Florian
ISBN: 9789403548951

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portada Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership (en Inglés)

Formato

Libro Físico

Autor

Florian Navisotschnigg

Editorial

Kluwer Law International

Idioma

Inglés

N° páginas

208

Encuadernación

Tapa Dura

Dimensiones

23.4 x 15.6 x 1.3 cm

Peso

0.47 kg.

ISBN13

9789403548951

Categorías

Derecho mercantil
Derecho de sociedades mercantiles
Derecho tributario y arancelario

Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership (en Inglés)

Florian Navisotschnigg (Autor) · Kluwer Law International · Tapa Dura

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Reseña del libro "Substance in International Tax Law: DEMPE Approach, Substantial Activity Requirement and Beneficial Ownership (en Inglés)"

The notion of 'substance' is proving to be central to the OECD's base erosion and profit shifting (BEPS) project, particularly in the area of taxation of intangibles. In this book, this notoriously hard-to-define concept is examined from three distinct angles: transfer pricing (DEMPE Approach), harmful tax practices (Substantial Activity Requirement), and tax treaties (Beneficial Ownership). In a thoroughgoing investigation using the practical example of an IP company, the author provides detailed and precise answers to the following questions: What substance is necessary to be entitled to intangible-related returns? What substance is necessary to benefit from preferential IP regimes or no or only nominal tax jurisdictions? What substance is necessary to collect royalties free from withholding taxes? Given the need to agree on a common understanding of substance in international tax law in order to avoid costly tax disputes, this important book is unmatched for the clear light it sheds on the most relevant substance requirements regarding intangibles. It will prove invaluable to tax practitioners and in-house counsel who are dealing with cross-border transactions concerning intangibles.